Defined Benefit Plans, Including Cash Balance

7,159 topics in this forum

1. Pension Funding Relief

   By Guest OUCH, March 20, 2006
   • 17 replies
   • 4k views
   • 
   • Guest
   • June 5, 2006

2. IRS & QSERP

   By Guest ircreader, October 21, 2004
   • 17 replies
   • 3.7k views
   • 
   • Guest
   • October 26, 2004

3. Deduction Limit Under 404(a)(1)(D)(iv)

   By Guest merlin, August 17, 2004
   • 17 replies
   • 4.2k views
   • 
   • Guest
   • November 18, 2004

4. 412i or Not?

   By Guest merlin, April 21, 2006
   • 17 replies
   • 2.9k views
   • 
   • Guest
   • May 4, 2006

5. Mike Preston

   By tymesup, May 7, 2024
   • 17 replies
   • 2.7k views
   • 
   • Mr Bagwell
   • May 14, 2024

6. DB Plan Termination - NonPBGC - Assets Insufficient

   By Guest LDorsa, November 10, 2014   

   • DB
   • Plan Termination
   • 17 replies
   • 4.2k views
   • 
   • Mike Preston
   • February 23, 2017

7. Missed quarterly contributionsParticipant Notices

   By Guest guppy, March 17, 2004
   • 17 replies
   • 8.2k views
   • 
   • Effen
   • December 24, 2020

8. Vesting credit for partial year of employment

   By Guest meggie, March 14, 2001
   • 17 replies
   • 2.7k views
   • 
   • Guest
   • March 29, 2001

9. Survivor benefits when employee terminated prior to REA and died this

   By Guest LMalone, March 28, 2002
   • 17 replies
   • 3.3k views
   • 
   • mbozek
   • March 29, 2002

10. Pension Funding Equity Act

    By Gary, July 8, 2004
    • 17 replies
    • 2.9k views
    • 
    • Guest
    • November 19, 2004

11. Cash Balance Plans

    By Gary, May 6, 2008
    • 17 replies
    • 2.4k views
    • 
    • ak2ary
    • May 10, 2008

12. Recharacterizing 2006 Quarterly as 2005 Contribution

    By Guest mingblue, September 5, 2006
    • 17 replies
    • 2.4k views
    • 
    • Effen
    • September 7, 2006

13. Deduction for Sole Proprietor

    By flosfur, March 30, 2003
    • 17 replies
    • 6.4k views
    • 
    • SoCalActuary
    • July 20, 2004

14. Supreme Court decision on conversions

    By could be me maybe not, March 31, 2005
    • 17 replies
    • 2.2k views
    • 
    • SoCalActuary
    • April 6, 2005

15. Increase Normal Retirement Age from 55 to 62

    By Dennis Povloski, March 17, 2008
    • 17 replies
    • 4k views
    • 
    • Mike Preston
    • April 18, 2008

16. Where will the world be re 6/30 FAS158 discount rate?

    By tuni88, July 12, 2007
    • 16 replies
    • 2.7k views
    • 
    • Belgarath
    • July 25, 2007

17. Excess assets problem & solution

    By flosfur, July 12, 2007
    • 16 replies
    • 2.9k views
    • 
    • david rigby
    • July 14, 2007

18. Cash Balance plan vesting & IRC section 411(a)(4)(A)

    By AdKu, August 18, 2016   

    • cash balance plan vesting
    • irc section 411(a)(4)(a)
    • 16 replies
    • 2.1k views
    • 
    • Mike Preston
    • March 15, 2017

19. Partnership DB Plan

    By Blinky the 3-eyed Fish, November 8, 2007
    • 16 replies
    • 2.9k views
    • 
    • AndyH
    • November 14, 2007

20. Cash Balance Plan Funding and IRC 415

    By mwyatt, August 12, 2008
    • 16 replies
    • 3.7k views
    • 
    • tymesup
    • August 14, 2008

21. Who should employee talk to about legality of a DB plan?

    By Guest CuriousEmployee, February 12, 2013
    • 16 replies
    • 2.2k views
    • 
    • Guest
    • February 25, 2013

22. Rollover into a DB Plan

    By Gary, January 21, 2004
    • 16 replies
    • 3.2k views
    • 
    • Kirk Maldonado
    • January 26, 2004

23. In Service Distribution

    By Guest MikeMiller, June 27, 2002
    • 16 replies
    • 3.3k views
    • 
    • MGB
    • July 2, 2002

24. Normal retirement age and accruals

    By Gary, December 20, 2004
    • 16 replies
    • 2.9k views
    • 
    • mbozek
    • December 23, 2004

25. Plan Funding

    By Gary, June 18, 2009
    • 16 replies
    • 2.6k views
    • 
    • david rigby
    • August 21, 2009

26. NO 412(d)(2) elections for amends after PYE

    By Effen, February 14, 2011
    • 16 replies
    • 6.7k views
    • 
    • John Feldt ERPA CPC QPA
    • February 15, 2017

27. Phased Retirement Final Regs

    By JAY21, June 15, 2007
    • 16 replies
    • 2.4k views
    • 
    • ak2ary
    • October 4, 2007

28. Accrued Benefit Calculation High 5 of last 10

    By emmetttrudy, September 21, 2010
    • 16 replies
    • 1.8k views
    • 
    • Andy the Actuary
    • September 24, 2010

29. Can terminating plan make special funding contribution?

    By Guest davesbpc, August 19, 2005
    • 16 replies
    • 2.9k views
    • 
    • AndyH
    • December 5, 2005

30. Mortality Table - IAM 83 Proj to 2000 with scale G

    By flosfur, July 18, 2007
    • 16 replies
    • 11k views
    • 
    • Mike Preston
    • July 26, 2007

31. DB Plan in distress

    By jkdoll2, August 18, 2009
    • 16 replies
    • 2.2k views
    • 
    • SoCalActuary
    • February 20, 2010

32. Distributions on Plan Termination & AFTAP Cert

    By flosfur, May 21, 2008
    • 16 replies
    • 2.9k views
    • 
    • Effen
    • November 26, 2008

33. Reporting & Disclosure

    By Guest pcjackson, March 27, 2008
    • 16 replies
    • 1.9k views
    • 
    • Andy the Actuary
    • April 2, 2008

34. Shared 401(a) Trust

    By Guest Navigator, January 28, 2008
    • 16 replies
    • 2.1k views
    • 
    • Mike Preston
    • January 29, 2008

35. Controlled Group Question

    By flosfur, September 17, 2008
    • 16 replies
    • 2.3k views
    • 
    • flosfur
    • September 19, 2008

36. plan termination

    By thepensionmaven, December 20, 2007
    • 16 replies
    • 2.2k views
    • 
    • Guest
    • December 28, 2007

37. RP-2000 Mortality Table

    By Guest sdolce, July 20, 2001
    • 16 replies
    • 9.5k views
    • 
    • david rigby
    • May 15, 2003

38. DB/DC Contribution Limit

    By emmetttrudy, September 12, 2014
    • 16 replies
    • 6.4k views
    • 
    • John Feldt ERPA CPC QPA
    • July 23, 2015

39. DB Restatement deadline

    By k man, March 16, 2020
    • 16 replies
    • 1.7k views
    • 
    • figure 8
    • March 27, 2020

40. Any EA Conference News?

    By AndyH, April 2, 2009
    • 16 replies
    • 2.1k views
    • 
    • Mike Preston
    • April 4, 2009

41. 412(i) plan establishment procedures

    By Guest Richard Field, June 10, 2003
    • 16 replies
    • 8.9k views
    • 
    • mwyatt
    • July 17, 2003

42. Senate working on the interest rate change (and other relief)

    By MGB, January 28, 2004
    • 16 replies
    • 2.3k views
    • 
    • mwyatt
    • January 31, 2004

43. Life Insurance in DB Plan

    By ac, December 30, 2004
    • 16 replies
    • 6.3k views
    • 
    • SoCalActuary
    • January 3, 2005

44. Incidental Death Benefit

    By retbenser, July 5, 2010
    • 16 replies
    • 11.2k views
    • 
    • david rigby
    • July 15, 2010

45. PPA Lump Sum Calculator

    By Mike Preston, February 7, 2008
    • 16 replies
    • 11k views
    • 
    • chc93
    • March 12, 2008

46. Funding a Plan with a bank loan

    By Guest Zippy, April 5, 2012
    • 16 replies
    • 1.9k views
    • 
    • Mike Preston
    • April 7, 2012

47. 412(i) Plan combined with DC Plan

    By Guest elem, December 9, 2004
    • 16 replies
    • 2.3k views
    • 
    • AndyH
    • January 4, 2005

48. In-Service Distribution

    By Dougsbpc, February 11, 2005
    • 16 replies
    • 3.1k views
    • 
    • JAY21
    • February 16, 2005

49. PPA Funding

    By Gary, August 3, 2009
    • 16 replies
    • 2.2k views
    • 
    • Gary
    • August 4, 2009

50. What is a Shortfall?

    By Calavera, September 29, 2008
    • 16 replies
    • 4.3k views
    • 
    • Andy the Actuary
    • March 14, 2009